<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01186aam a2200337   4500</leader>
  <controlfield tag="003">PUCPR</controlfield>
  <controlfield tag="005">20231006143607.0</controlfield>
  <controlfield tag="008">180919b           ||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781119174981</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">EVLG</subfield>
    <subfield code="b">spa</subfield>
    <subfield code="e">rda</subfield>
  </datafield>
  <datafield tag="041" ind1=" " ind2=" ">
    <subfield code="a">eng</subfield>
  </datafield>
  <datafield tag="049" ind1=" " ind2=" ">
    <subfield code="a">BEV</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="2">23</subfield>
    <subfield code="a">657.835</subfield>
  </datafield>
  <datafield tag="092" ind1=" " ind2=" ">
    <subfield code="2">23</subfield>
    <subfield code="a">657.835</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Granof, Michael H.</subfield>
    <subfield code="4">author</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Government and not-for-profit accounting:</subfield>
    <subfield code="b">Concepts and Practices /</subfield>
    <subfield code="c">Michael H. Granof, Saleha B. Khumawala, Thad D. Calabrese and Daniel L. Smith.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">Seventh edition</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New York :</subfield>
    <subfield code="b">Wiley,</subfield>
    <subfield code="c">2016.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2=" ">
    <subfield code="b">Wiley,</subfield>
    <subfield code="c">2016.</subfield>
    <subfield code="a">New York :</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxiv, 835 pages: illustrations;</subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="2">rdacontent</subfield>
    <subfield code="b">txt</subfield>
    <subfield code="a">text</subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="2">rdamedia</subfield>
    <subfield code="b">n</subfield>
    <subfield code="a">unmediated</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="2">rdacarrier</subfield>
    <subfield code="b">nc</subfield>
    <subfield code="a">volume</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Finance, Public -- United States.</subfield>
    <subfield code="9">223749</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Finance, Public</subfield>
    <subfield code="9">96508</subfield>
    <subfield code="v">Accounting</subfield>
    <subfield code="z">United States</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Nonprofit organizations -- Finance</subfield>
    <subfield code="9">258829</subfield>
    <subfield code="z">United States</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Khumawala, Saleha B.</subfield>
    <subfield code="9">300443</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Calabrese, Thad D.</subfield>
    <subfield code="9">300444</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Smith, Daniel L.</subfield>
    <subfield code="9">300445</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">6</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="e">23</subfield>
    <subfield code="h">657.835</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">274092</subfield>
    <subfield code="d">274092</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">1</subfield>
    <subfield code="b">1</subfield>
    <subfield code="d">2019-07-09</subfield>
    <subfield code="e">101</subfield>
    <subfield code="g">222.25</subfield>
    <subfield code="l">0</subfield>
    <subfield code="r">2019-07-09 00:00:00</subfield>
    <subfield code="t">Ej.</subfield>
    <subfield code="v">222.25</subfield>
    <subfield code="w">2019-07-09</subfield>
    <subfield code="y">20</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">10</subfield>
    <subfield code="b">10</subfield>
    <subfield code="c">1</subfield>
    <subfield code="d">2023-10-04</subfield>
    <subfield code="e">19</subfield>
    <subfield code="g">7.98</subfield>
    <subfield code="l">1</subfield>
    <subfield code="o">657.835 G759g7</subfield>
    <subfield code="p">80000002652207</subfield>
    <subfield code="r">2024-10-18 13:12:06</subfield>
    <subfield code="s">2024-09-19</subfield>
    <subfield code="v">7.98</subfield>
    <subfield code="w">2023-10-04</subfield>
    <subfield code="y">6</subfield>
  </datafield>
</record>
